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    Act Rules GST
    How to determine Turnover limit for availing the benefit of composition scheme? Is it required to be...
    Act Rules GST
    What is the validity of composition levy? Whether intimation is required to be submitted each year f...
    Act Rules GST
    Can the option to pay tax under composition levy be exercised at any time of the year?
    Act Rules GST
    Can a person paying tax under composition levy, withdraw voluntarily from the scheme? If so, how?
    Act Rules GST
    Can an Importer of goods or services opt to pay tax under composition scheme under GST?
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    Act Rules GST
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    Act Rules GST
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    Act Rules GST
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    Act Rules GST
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    Act Rules GST
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    GST - Whether all the manufactures are eligible to avail the benefit of Composition Scheme? If no, w...
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Act Rules GST
How to determine Turnover limit for availing the benefit of composition scheme? Is it required to be...
Show AI Summary
Composition scheme eligibility: turnover in preceding financial year determines entitlement; aggregate turnover is all-India and fresh declaration required.
Eligibility for the composition scheme depends on aggregate turnover in the preceding financial year not exceeding the prescribed threshold; aggregate turnover is computed on an all India basis and includes taxable supplies (excluding inward reverse charge supplies), exempt supplies, exports and inter State supplies by the same PAN, while excluding GST and cess. Eligibility is reassessed each year; a fresh declaration is required to opt into the scheme after becoming eligible.
Act Rules GST
What is the validity of composition levy? Whether intimation is required to be submitted each year f...
Show AI Summary
Composition scheme validity continues while statutory conditions are met; annual intimation is not required for eligible taxpayers.
The composition levy remains valid so long as statutory eligibility conditions and applicable CGST Rules are complied with; no fresh annual intimation is required if those conditions continue to be met.
Act Rules GST
Can the option to pay tax under composition levy be exercised at any time of the year?
Show AI Summary
Composition levy option must be elected before the financial year begins; prior electronic intimation required.
The option to pay tax under the composition levy must be exercised by giving electronic intimation in FORM GST CMP-02 prior to the commencement of the relevant financial year under the Central Goods and Services Tax Rules, 2017.
Act Rules GST
Can a person paying tax under composition levy, withdraw voluntarily from the scheme? If so, how?
Show AI Summary
Composition levy withdrawal: file FORM GST CMP-04 and submit FORM GST ITC-01 detailing stock within the prescribed period.
Withdrawal from the composition scheme is effected by filing a duly signed or verified application in FORM GST CMP-04, and the applicant must electronically furnish FORM GST ITC-01 detailing stock of inputs and inputs contained in semi-finished or finished goods held on the date of withdrawal within thirty days of withdrawal.
Act Rules GST
Can an Importer of goods or services opt to pay tax under composition scheme under GST?
Show AI Summary
Composition scheme: importers may remain in composition though IGST on imports may not yield input tax credit, service providers excluded.
Importers can opt for the composition scheme where otherwise eligible; there is no categorical bar on importers availing composition levy. IGST is payable on import and such tax may not yield input tax credit for a composition taxpayer. Pure service providers remain ineligible for composition, and importing services for business or captive consumption does not automatically make a person a service provider or disqualify composition eligibility.
Act Rules GST
Can an exporter of goods opt to pay tax under composition scheme under GST?
Show AI Summary
Composition scheme eligibility: exporters cannot use composition tax where their supplies are treated as inter State, barring such option.
Exports are treated as inter State supplies for GST purposes. The composition levy prohibits a taxpayer from making inter State outward supplies of goods while paying tax under the composition scheme. Therefore, an exporter whose transactions are classified as inter State supplies cannot opt to pay tax under the composition scheme in respect of those export supplies.
Act Rules GST
Can a person paying tax under composition scheme under GST make supplies of goods to SEZ?
Show AI Summary
Composition scheme: suppliers cannot make inter State outward supplies to SEZ while remaining in the scheme.
Supplies from the domestic tariff area to an SEZ are treated as inter State supplies, and Rule 5/Section 10 conditions for the composition levy prohibit a composition taxpayer from making inter State outward supplies; therefore a person paying tax under the composition scheme cannot make outward supplies of goods to an SEZ while remaining in the scheme.
Act Rules GST
Whether a person having turnover much below ₹ 75 Lakhs (Rs. 50 lakhs as the case may be) as on...
Show AI Summary
Composition scheme eligibility denied where stock on appointed day was purchased inter state, imported, or received from outside State.
Persons below the turnover threshold who hold stock on the appointed day cannot opt for the composition scheme if that stock was purchased inter state, imported, or received from an out of State branch, agent or principal; possession of such goods on the appointed day disqualifies a registered person from the composition levy.
Act Rules GST
A person availing benefit of composition scheme under GST, want to be a casual dealer in another sta...
Show AI Summary
Composition scheme eligibility barred for casual and non-resident taxable persons; cannot claim composition as casual dealer.
A taxpayer acting as a casual taxable person or a non-resident taxable person is expressly excluded from the composition levy; therefore casual dealers and non-resident taxable persons cannot avail the composition scheme while operating in that capacity.
Act Rules GST
Who are not eligible to opt for composition scheme? Whether certain manufacturers (like Ice cream, P...
Show AI Summary
Composition scheme ineligibility: manufacturers of ice cream, pan masala and tobacco and certain suppliers cannot opt.
Section 10(2) excludes five categories from the composition scheme: suppliers of services (except restaurant services), suppliers of non taxable goods, inter State suppliers, persons supplying through electronic commerce operators, and manufacturers of notified goods. Rule 5 adds further ineligible classes. A notification further specifies that manufacturers of ice cream, pan masala, and all tobacco and manufactured tobacco substitutes are not eligible for composition levy.
Act Rules GST
A person availing composition scheme during a financial year crosses the turnover of ₹ 75 Lakh...
Show AI Summary
Composition scheme lapse triggers transition to regular tax liability and requires issuing tax invoices and filing withdrawal notice promptly.
Crossing the aggregate turnover threshold causes the composition option to lapse from the day the threshold is exceeded; the person is liable to pay tax under section 9 from that day and must issue tax invoices for every taxable supply made thereafter. The person must also file an intimation for withdrawal from the scheme in FORM GST CMP-04 within seven days of the occurrence of such event.
Act Rules GST
Whether a person supplying goods through Electronic Commerce Operator, is eligible to opt compositio...
Show AI Summary
Composition scheme eligibility may be available for suppliers using e-commerce operators while TDS/TCS provisions remain inoperative.
Eligibility for the composition scheme is negated for suppliers making supplies through an electronic commerce operator required to collect tax at source; however, because the TDS/TCS provisions are not yet operative and ECOs are not required to collect tax, suppliers using ECOs may currently opt for the composition scheme until the collection provisions are brought into force, and an administrative clarification from the government is recommended to remove uncertainty.
Act Rules GST
A registered person opting for composition scheme is not allowed to make any inter-State outward sup...
Show AI Summary
Composition scheme prohibits inter state outward supplies, triggering immediate withdrawal and normal GST liability if violated.
A registered person availing the composition scheme cannot make inter state outward supplies; place of supply outside the state requires issuance of a Bill of Supply only, and an inter state supply triggers immediate withdrawal of the composition scheme by operation of law. Withdrawal converts liability to tax under normal provisions, requires filing FORM GST CMP-04 electronically, and exposes the person to additional tax and penalty determination by the proper officer if composition was wrongly availed.
Act Rules GST
GST - Whether a Job worker is eligible to avail the benefit of Composition Scheme u/s 10? What happe...
Show AI Summary
Job worker treated as service under Schedule entry - excluded from composition scheme even if activity amounts to manufacture.
A person undertaking treatment or process on another's goods is classified as a service provider under the statutory definition of job work and the Schedule entry treating such treatment as a supply of services; therefore, even if the activity amounts to manufacture, the nature of supply remains a service and the job worker is excluded from the composition scheme.
Act Rules GST
GST - Whether a Works contractor having turnover below ₹ 75 lacs is eligible to avail benefit ...
Show AI Summary
Composition scheme eligibility: service providers generally excluded, restaurant food service providers allowed; works contractors ineligible.
Composition scheme excludes service providers generally, so a works contractor is ineligible; however, supply of food or drink (excluding alcoholic liquor) provided as a service for consideration is carved out as an exception, permitting restaurant-style vendors to avail composition benefits under the composition levy conditions and restrictions.
Act Rules GST
GST - Whether all the manufactures are eligible to avail the benefit of Composition Scheme? If no, w...
Show AI Summary
Composition scheme eligibility restricted for certain manufacturers; ice cream, pan masala and tobacco products excluded from composition benefit.
The Composition Scheme allows manufacturers and traders to opt for a simplified levy instead of regular GST, but the government may notify exclusions. Manufacturers of ice cream and other edible ice, pan masala, and tobacco and manufactured tobacco substitutes are explicitly excluded from eligibility to avail the composition benefit.
Case Laws Central Excise
Classification (HSN Code) for "Hand Trolley or Fork Lift"-Interpretation of Tariff (84.27 or 84.31)
Show AI Summary
Classification of fork lift equipment: pallets are not parts and therefore fall under independent goods classification, not vehicle parts.
Pallets used with fork lift trucks are not parts because the fork lift operates without them; the parts classification guidance does not apply to goods merely used with machinery, so the pallets must be classified as independent goods rather than as parts of the trucks.
Case Laws Central Excise
Classification (HSN Code) for "Pantoon with spuds"-Interpretation of Tariff (8905 or 8907)
Show AI Summary
Tariff classification: pantoon with spuds falls under specialized vessel heading, prompting remand over inadequate tribunal reasoning.
The expression "pantoon with spuds" is to be classified under the tariff provision for specialized vessel units rather than the alternative heading relied on by the respondent. An appellate tribunal must issue a speaking order addressing the Commissioner's reasoning when disagreeing; it cannot allow an appeal on an issue not raised in reply to the show cause notice or not argued before the Commissioner, and the matter was remanded for reconsideration.
Case Laws Central Excise
Classification (HSN Code) for "Rice and Spice"-Interpretation of Tariff ( 11.01 or 21.08)
Show AI Summary
Product classification: mixed rice with spices treated as rice under tariff, not a manufactured spice preparation.
Classification turns on whether mixing raw rice with dehydrated vegetables and spices amounts to manufacture. If the essential characteristic of rice remains and the article continues to be a milling industry product, it must be classified under the milling-related tariff provision rather than as a prepared-food manufactured article.
Case Laws Central Excise
Classification (HSN Code) for "Soft Serve"-Interpretation of Tariff ( 21.05 or 04.04 or 2108.91)
Show AI Summary
Tariff classification: Soft Serve classified under prepared foodstuffs, not dairy or ice-cream headings, for excise purposes.
The product Soft Serve is to be treated as a prepared foodstuff under Sub-Heading 21.05 rather than as a dairy product or an ice-cream/ice confection; its character and presentation align it with preparations for human consumption covered by the prepared foods heading, excluding headings for dairy or frozen confection classifications and thereby determining the applicable excise and tariff treatment.

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GST

Contractual Reimbursement of Incremental GST on Works Contracts and the Statutory-Contractual Divide

19 September, 2026

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Contractual GST reimbursement in works contracts depends on tax-risk clauses and cannot alter statutory compliance obligations.
GST liability for a works contractor is governed by statute, while reimbursement of incremental GST from an employer depends on the contract's allocation ... Summary

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Acts Income Tax
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